AICPA & CIMA：2025年第三季度美国企业经济前景调查报告（英文版）（25页）.pdf

1、AICPA Business and Industry Economic Outlook SurveyDetailed survey results:3Q 2025Management Accounting&Finance3Q 2025 economic outlook survey2Survey top line Overall Optimism U.S.economy optimism recovered to 34%from a low of 27%in Q2 Organization optimism remained constant with 37%of executives co

2、ntinuing to be optimistic about their own company prospects Global outlook recovered 4 points from a low in Q2 of 19%to now 23%optimistic about the global economy;Expansion Hiring Expansion plans rebounded slightly from 43%to 46%of executives having expansion plans;those with plans to contract their

3、 business increased also dropped two points to 28%in Q3 Hiring plans remain relatively constant;14%have excess employees,up from 12%in Q2;33%of organizations of all sizes now need employees;17%continue to be hesitant to hire;16%have plans to hire,up from 14%in Q2 Revenue Profits Revenue forecasts re

4、bounded to 1.5%after dropping two points in Q2 to only 1.0%Profitability followed suit,rallying slightly from a projection of a-0.3%decline to a 0.1%increase being forecast looking forward from Q3Survey background Conducted between August 5,2025-August 26,2025 Quarterly survey CPA decision makers pr

5、imarily CFOs,CEOs and Controllers AICPA members in business&industry 275 qualified responses3Q 2025 economic outlook survey4Survey highlights Inflation followed by domestic economic conditions repeat as the top two challenges this quarter.Employee and benefits cost moved up one slot to#3,trading pla

6、ces with materials,supplies and equipment costs now in#4.Domestic political leadership moved up a notch to#5TopChallengesSpending Plans Projected IT spending increased from 2.5%to 2.8%The expected rate of increased spending for other capital also rebounded from 1.4%to 2.1%looking forward from Q3 Ant